Section 21: Annual estimates and expenditure

(1) The Bureau shall not later than 30 September each year or other date stipulated by law or policy, submit to the National Assembly through the Minister an estimate of expenditure or income of the Bureau as approved by the Board for the next fiscal year for incorporation into the national budget.
(2) The Bureau shall keep proper accounts in respect of each year and proper records in relation to its accounts and shall cause it to be audited within six months after the end of each year by auditors appointed from the list of auditors and in accordance with the guidelines supplied by the Auditor-General for the Federation.